... Publishing Limited 2025 Emerald Publishing Limited Licensed re-use rights only AI adoption Financial Transparency Myopia Internal control M15 M40 Technological advancements are rapidly transforming the realm of corporate governance, with artificial intelligence (AI) leading...

... Germany M40 M41 M48 M40 M41 M48 M40 M41 M48 Several national and/or international regulatory initiatives have been developed to encourage corporate transparency, including workforce disclosure, to ensure corporate sustainability in the past few decades (Samani et al...

... Classification M40 M48 Q56 Q560 M40 M48 Q56 Q560 Corporate behaviour in India is quickly changing due to Environmental, Social and Governance (ESG) principles (Sarkar et al., 2023). It emphasizes an organization’s social responsibility, environmental impact and internal governance...

... reporting IFRS ESG Structural equation modeling Emerging economies M40 M41 M48 O13 O15 Q56 The global demand for standardized sustainability reporting has surged (Chan, 2023), driven by institutional investors and stakeholders seeking transparency on nonfinancial metrics (Zdolšek...

... auditors' opinions on whether they are “pass or fail” about the business's financial statements and do not provide sufficient information (Reid et al., 2019 ; Gutierrez et al., 2018 ; Baatwah, 2022). M40 M41 Key audit matters Restatement of financial statements Key...

... G32 M40 Moreover, effective corporate governance can enhance shareholder oversight of managerial activities, thereby reducing the ethical risks of managers pursuing personal benefits (Jiang et al., 2024 ; Salehi et al., 2023 ; Srivastava et al., 2019). With effective...

...., 2023). M40 M42 Key audit matters ISA 701 Audit quality Risk assessment COVID-19 Egypt © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only 02 04 2024 08 06 2024 10 08 2024 23 08 2024 24 08 2024...

... only ESG disclosure Chairman’s political and royal authority GCC companies Servant leadership theory G32 G34 M40 M41 The escalating importance of environmental, social and governance (ESG) disclosure in the contemporary corporate landscape is intricately linked to a more...

... presented in an integrated fashion [ International Integrated Reporting Council (IIRC), 2013 ]. Integrated reporting Value relevance Information quality Earnings quality G32 G34 M40 M41 Our research relies on integrated reports prepared by Asian companies presented on the official...

... 2024 26 04 2024 27 04 2024 27 04 2024 © 2024 Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Perfectionism Personality traits Fraud detection Time budget pressure Cluster analysis M40 M42 Fraud poses significant...

... with material misstatements. Corporate governance Disruptive Technology C30 G34 M40 M41 M42 M49 To date, disruptive technology has been widespread used by companies, referred to as the audit clients. It can promote benefits to their audit clients, such as extended business scope...

... 2023 12 10 2023 26 10 2023 29 10 2023 29 10 2023 © 2023 Emerald Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Audit quality Audit partner Personality traits Perfectionism Professional skepticism Egypt SEM M40 M42...

... theory M40 M41 M48 M49 In the following section, a summary of the empirical results of these studies is first discussed followed by a review of the theories underlying these studies. This study is closely related to the review by Samaha and Khlif (2016) but differs from it in three...

... auditing M40 M41 M42 The primary objective of this study is to investigate auditors’ self-efficacy (SE) during coronavirus of 2019 (COVID-19) and to determine which factors contribute to their level of SE. According to Bandura (1978 , 1997) [ 1 ], SE affects human activity and is believed...

... 12 2021 08 04 2022 24 04 2022 © Emerald Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Earnings quality Financial performance Small- and medium-sized enterprises Mold industry Portugal M40 M41 G32 This paper plans...

..., 2017 ; Faccia and Mosteanu, 2019). Blockchain Blockchain in accounting Intention to use Digital accounting UTAUT model Vietnam M40 M41 O30 O33 G14 Although there has been much discussion about the positive effects of blockchain on accounting (Yermack, 2017 ; Hoelscher...

... be contacted at: ble4@utm.edu 17 09 2021 26 11 2021 26 11 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Vietnam Foreign ownership Earnings management Audit quality Government ownership Cost of equity capital M40 M41...

... 17 08 2021 24 10 2021 03 11 2021 © Emerald Publishing Limited 2021 Emerald Publishing Limited Licensed re-use rights only Initial public offering Private equity firm Reverse leveraged buyout Sarbanes oxley act G24 G34 M40 M41 M48 RLBOs have several...

... performance measures CEO bonus pay Pay-performance sensitivity Shareholder wealth JM12 M40 Executive compensation in the form of an annual bonus is usually contingent on meeting certain performance measures, which can be either financial or non-financial. Paying a bonus solely based...

... reporting Agency theory International integrated reporting council Systematic literature review Stakeholder theory IR quality IR implementation M40 M41 Integrated reporting () is receiving attention from both scholars (Velte and Stawinoga, 2017 ; Vitolla et al., 2018...